68) The payroll register includes sections for recording: A) assets, liabilities, equity, revenues, and expenses. B) gross pay, deductions, and net pay. C) accrued expenses, unearned revenues, and net pay. D) trade accounts receivable and short-term note receivables. 69) Net pay is the same as: A) before taxes pay. B) gross pay. C) pay before deductions. D) take-home pay. 70) Both employees and employers pay which of the following taxes? A) FICA taxes (Social Security and Medicare) B) Excise tax C) Federal income tax D) FUTA tax 71) When calculating the payroll the clerk forgot about the tax ceilings. A) SUTA could be overstated. B) FICA-OASDI could be overstated. C) FUTA could be overstated. D) All of these could be correct. 72) The accounting department forgot to estimate the worker